Section 132 of the CGST Act, 2017--Bail--The petitioner filed application under Section 439 of Cr.P.C. is in respect of offence allegedly under section 132 of the Act, whereby, the embezzlement regarding ITC on the basis of fake invoices has been alleged. The respondent submitted that the charge sheet is yet to be filed and therefore, applicant be remained in custody for investigation. The petitioner sought withdrawal of this application.
Held that- The Hon'ble High Court dismissed the application as withdrawn.—Nitin Nikhra Vs Union of India  10 TAXLOK.COM 134 (MP)